# Finance Act 2008, Paragraph 29

Extent: E+W+S+N.I.

(1) Where a taxpayer is given a taxpayer notice, the taxpayer may appeal ... against the notice or any requirement in the notice.
(2) Sub-paragraph (1) does not apply to a requirement in a taxpayer notice to provide any information, or produce any document, that forms part of the taxpayer's statutory records.
(3) Sub-paragraph (1) does not apply if the tribunal approved the giving of the notice in accordance with paragraph 3.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.